COMMISSIONER OF INCOME TAX (INTERNATIONAL TAX)-1, NEW DELHI vs. GE HYDRO FRANCE

ITA - 546 / 2024HC Delhi05 November 20241 pages

For Petitioner: PUNEET RAI

AI SummaryDismissed

What did the High Court hold?

The High Court of Delhi dismissed the appeal filed by the Revenue. The primary reason for dismissal was the low tax effect involved in the appeal. The learned counsel for the Revenue conceded that the tax effect was below the threshold limit of ₹2,00,00,000/- as prescribed by the Circular dated 17.09.2024 and was not covered by any of the exceptions outlined in the circular. Consequently, the appeal was dismissed on this preliminary ground. The pending applications were also disposed of as a consequence of the dismissal of the main appeal. The Tribunal's order dated 13.03.2024 was not adjudicated on its merits.

What were the facts?

The Revenue has filed an appeal before the High Court of Delhi challenging an order dated 13.03.2024 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No.2086/Del/2022. The appeal pertains to the assessment year 2019-20. The assessee in this case is GE Hydro France. The Revenue, represented by the Commissioner of Income Tax (International Tax)-1, New Delhi, is the appellant. The procedural history involves the ITAT passing an order which the Revenue is now seeking to appeal.

What were the issues?

1. Whether the present appeal filed by the Revenue is maintainable given the tax effect involved. The Revenue argued that the tax effect in the present appeal is below the threshold limit of ₹2,00,00,000/- as stipulated in the Circular dated 17.09.2024 and does not fall under any of the exceptions mentioned in the circular. Therefore, the appeal should be dismissed on this ground. The judgment does not record any arguments from the assessee's side regarding the maintainability of the appeal or the tax effect.

AI-generated summary — verify with the full judgment below

$~80 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 546/2024 & CM APPL. 64710/2024-11 COMMISSIONER OF INCOME TAX (INTERNATIONAL TAX)-1, NEW DELHI .....Appellant Through: Mr Puneet Rai, SSC, Mr Ashvini Kumar and Mr Rishabh Nangia, JSCs. versus GE HYDRO FRANCE .....Respondent Through: Mr Aditya Vohra and Mr Shasvat Dhamija, Advocates. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MS. JUSTICE SWARANA KANTA SHARMA O R D E R % 05.11.2024 1. The Revenue has filed the present appeal impugning the order dated 13.03.2024 passed by the learned Income Tax Appellate Tribunal (ITAT) in ITA No.2086/Del/2022 for the assessment year (AY) 2019-20. 2. At the outset, the learned counsel appearing for the Revenue states that the tax effect involved in the present appeal is below the threshold limit of ₹2,00,00,000/- as stipulated in the Circular dated 17.09.2024 and is not covered by any exceptions as set out in the circular. 3. Accordingly, the present appeal is dismissed on account of low tax effect. Pending applications also stand disposed of. VIBHU BAKHRU, J SWARANA KANTA SHARMA, J NOVEMBER 05, 2024 M Click here to check corrigendum, if any This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 12:34:32

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